一、航空煤油消费税的转嫁与最终归宿2006年3月的消费税改革是自94年以来最大规模的一次调整,油类产品税目也有重大调整,设成品油税目,将汽油和柴油列为子目,除此之外新增石脑油、溶剂油、润滑油、燃料油和航空煤油五个子 First, the passing and ultimate fate of aviation keroseneary consumption tax The reform of consumption tax in March 2006 was the largest one since 1994. The tax items of oil products have also been greatly adjusted. The tax items for oil products are set as the tax items for gasoline and diesel, In addition to the addition of naphtha, solvent oil, lubricants, fuel oil and aviation kerosene five sub